Similar Items: The deductibility of interest expenditure under the Income Tax Act 58 of 1962
- The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962
- The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962
- The normal tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development's Model convention on incom
- The taxation of interest-free loans made to trusts or companies in terms of the Income Tax Act 58 of 1962
- An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962
- The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962